Cuyahoga County Common Pleas Court February 2, 1970, No. 732607 (In re Estate of Taylor)

Merrick, P. J.

Helen O. Taylor died December 11, 1968. Surviving her are her widower and her two adult children. The date of death is important as all tax questions controlled by statute fall within the estate tax provisions effective July 1, 1968. The appraisal of the gross estate, as heretofore approved by the court, totals $203,000.